New Beer Regulations
Brewers and others concerned:
1. The purpose of this industry circular is to advise you that
a new edition of the beer regulations, to be effective January 1, 1957,
was published in the Federal Register of November 9, 1956 (21 F.R. 8625).
Copies of the Federal Register may be purchased from the Superintendent
of Documents, Government Printing Office, Washington 25, D. C., at
20 cents a copy; the Alcohol and Tobacco Tax Division does not have
copies available for distribution. However, steps have been taken toward
the issuance of the new regulations in pamphlet form and it is anticipated
that such regulations will be available for distribution by assistant
regional commissioners (alcohol and tobacco tax) to brewers, on or about
December 15, 1956.
2. Detailed requirements in the new regulations have been reduced
and are more flexible than in present regulations. Certain of the
present requirements have been greatly modified; others have been deleted
entirely.
3. All forms, except Form 2035, which have been revised in
connection with issuance of the new regulations, will bear a revision
date of January 1957. Form 2035 bears a revision date of October 1956.
Forms which bear a revision date of January 1957 will be furnished
brewers before January 1, 1957, but should not be used before that date.
4. The new regulations provide means whereby brewers may maintain
alternate records of daily operations in lieu of Form 2051 (revised
January 1957). That form, as heretofore, will continue to be provided
by brewers at their own expense. Sheet 1 of the form has not been
materially revised; the use of existing stocks of this sheet may be
continued. However, Sheet 2 has been extensively revised and has also
been expanded to include transactions in cereal beverage. Therefore,
any brewer who intends to continue the use of Form 2051 under the
new regulations should acquire a supply of the revised Sheet 2 before
the effective date of the regulations.
5. The new regulations provide that where a brewery is not
located directly on a railroad siding, loading facilities located
away from the brewery but under control of the brewer can be approved
as part of the brewery. Since such separated areas must be covered
by the brewer's notice, plat, and bond, and be approved by the
assistant regional commissioner, any brewer desiring to avail himself
of this privilege on January 1, 1957, should make the necessary
arrangements with his assistant regional commissioner before that date.
6. Other than the actions indicated in paragraphs 4 and 5 hereof,
brewers will not be required to take any action before January 1.
7. There is attached a listing of the principal features of the
new regulations.
8. Inquiries regarding this circular should refer to its number
and be addressed to the office of the assistant regional commissioner
(alcohol and tobacco tax).
Harold A. Serr
Acting Director, Alcohol and Tobacco Tax Division
IRS-23496
(Attachment for Industry Circular No. 56-39)
Principal Features of Nee Beer Regulations
In relation to the provisions of the 1955 edition of the beer
regulations, the new regulations:
(1) Make less specific the restrictions regarding the locations
of breweries;
(2) Provide for including completely separated loading areas as
part of the brewery;
(3) Delete certain requirements regarding the construction and
arrangement of brewery buildings and the approval by the assistant
regional commissioner of openings between such buildings and adjoining
buildings;
(4) Provide for designating only those divisions of the brewery
where wort or beer is kept or handled;
(5) Modify specifications for the construction and connections
of beer pipelines to the bottling house;
(6) Delete specifications covering the installation of pipelines
for refrigeration, heating, and water;
(7) Delete requirements for the location, construction, and
suitability of beer tanks and the approval thereof by the assistant
regional commissioner;
(8) Delete requirements for construction, arrangement, and
marking of all other equipment;
(9) Substitute general requirements for detailed specifications
regarding installation of beer meters;
(10) Modify requirements with respect to items of information
(and supporting documents) which are a part of the brewer's notice
on Form 27-C and of amended or supplemental notices;
(11) Provide for the filing of a new notice at the time of
filing a new bond;
(12) Allow a 30-day period for filing notice of changes in
equipment, trade names, control, or officers and directors;
(13) Provide that the volume of beer within a bottle shall
be as shown on the label but recognize such variations therefrom as
may be expected under good commercial practices;,
(14) Delete requirement that breweries receiving beer in tank
cars or ships, etc., be equipped with railroad sidings or marine
docks;
(15) Extend to repossessed keg beer the same procedures as
those for repossessed bottled beer;
(16) Change procedure governing recasing and relabeling
operations from requiring approval by the assistant regional
commissioner and supervision by an inspector to permitting the
brewer merely to report the date and quantity involved;
(17) Require less detailed information on brewer's applications
respecting beer removed from the market and permit, when possible,
combining such applications with his claims for allowance of credit
for tax paid;
(18) Simplify marking requirements for beer to be exported
by eliminating the lot number;
(19) Simplify requirements governing production, removal, And
marking of cereal beverage;
(20) Simplify procedures regarding removals of samples without
paying tax;
(21) Provide means whereby brewers may maintain commercial
records of daily operations in lieu of the prescribed Government
form;
(22) Require one less copy of the daily tax return and provide
for the return of a receipted copy to the brewer;
(23) Delete the application procedure and supervision by an
inspector prescribed in connection with disposition of returned
repossessed beer and unsalable beer in the bottling house. |